Sy, Aida - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 441-449
Adam Smith and Frater Luca Bartolomes Pacioli were both victims of misreading: Smith was not an unabashed booster of market capitalism who saw no overseeing role for the government. Pacioli was more than just an architect of bookkeeping. Smith's Moral Philosophy provides an ethical criterion for...